Exchange of Information in the EU: Taxpayers’ Rights, Transparency and Effectiveness

Front Matter
Copyright
Contents
Contributors
Abbreviations
Legislation
Introduction: exchange of information in the EU ‒ taxpayers’ rights, transparency and effectiveness
PART I General principles and concepts impacting the exchange of information
1. Transparency and foreseeable relevance in exchange of information procedures
2. Exchange of information procedures between composite administration and transnational administrative acts
3. Availability and proportionality of taxpayers’ information in a digitalised environment: knowledge is power
4. The impact of the right to privacy and nemo tenetur on tax information exchange
5. The right to be heard and other taxpayers’ rights during the exchange of information procedure
6. Judicial protection in exchange for tax information procedures: why ex post protection is not ‘effective’ protection
7. Exchange of information: effectiveness and efficiency
8. Exchange of information, national tax havens regimes and EU/EEA law
9. Exchange of information and transparency and the NCJ listing process: exchange of information and the level playing field of taxation
PART II EU Council Directive on administrative cooperation: analysis of its origin and evolution
10. The evolution of the exchange of information standards from a global perspective: the influence of the OECD on EU legislation
11. The evolution of the exchange of information in the EU: early years, DAC1 and DAC2
12. DAC3: mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements
13. DAC4 on CbCr: a powerful tool in the hands of tax administration with regard to transfer pricing
14. The challenges of DAC5: access to anti-money-laundering information by tax authorities ‒ taxation is no crime fighting!
15. DAC6: reportable cross-border arrangements
16. DAC7 rules for platforms: a proportionality and legal certainty assessment
17. DACB: Track and exchange of information on crypto-assets as a new tool to achieve tax compliance
Conclusions: exchange of information in the EU – taxpayers’ rights, transparency and effectiveness
Index